REGISTERED NUMBER: 11235998 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

METHOD APPS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

D Moorhouse

T Knights

J A Van Vestraut

P R J Morpeth

REGISTERED OFFICE:

11 Laura Place

Bath

BA2 4BL

REGISTERED NUMBER:

11235998 (England and Wales)

ACCOUNTANTS:

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Method Apps Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Method Apps Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Method Apps Limited and state those matters that we have agreed to state to the Board of Directors of Method Apps Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Method Apps Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Method Apps Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Method Apps Limited. You consider that Method Apps Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Method Apps Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

22 September 2026

FIXED ASSETS

Tangible assets

4

22,996

16,367

CURRENT ASSETS

Debtors

5

272,296

279,701

Cash at bank

653,543

286,541

925,839

566,242

CREDITORS

Amounts falling due within one year

6

560,506

313,207

NET CURRENT ASSETS

365,333

253,035

TOTAL ASSETS LESS CURRENT LIABILITIES

388,329

269,402

CREDITORS

Amounts falling due after more than one year

7

287,600

241,650

NET ASSETS

100,729

27,752

CAPITAL AND RESERVES

Called up share capital

8

176

177

Share premium

1,867,435

1,867,435

Retained earnings

(1,766,882

)

(1,839,860

)

SHAREHOLDERS' FUNDS

100,729

27,752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

D Moorhouse - Director

1.	STATUTORY INFORMATION

Method Apps Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

As at the balance sheet date, the company has negative retained reserves, reflecting accumulated losses incurred during the earlier investment and growth phase of the business.

The company has subsequently established a growing subscription revenue base and is now operating profitably. The directors therefore expect retained reserves to improve progressively as future profits are generated.

The Board continues to meet regularly to review cash flow forecasts, business performance and the company's financial position. Having considered current trading, forecast profitability and available cash resources, the directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future.

Accordingly, the accounts have been prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

Revenue is recognised when services are rendered.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office Equipment

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Critical accounting estimates and uncertainties

No significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

Financial instruments

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Office

Computer

Equipment

equipment

Totals

£

£

£

COST

At 1 January 2025

2,678

36,367

39,045

Additions

975

11,272

12,247

At 31 December 2025

3,653

47,639

51,292

DEPRECIATION

At 1 January 2025

1,171

21,507

22,678

Charge for year

479

5,139

5,618

At 31 December 2025

1,650

26,646

28,296

NET BOOK VALUE

At 31 December 2025

2,003

20,993

22,996

At 31 December 2024

1,507

14,860

16,367

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

193,946

213,612

Other debtors

78,350

66,089

272,296

279,701

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,500

6,000

Trade creditors

47,016

41,927

Taxation and social security

96,368

101,809

Other creditors

411,622

163,471

560,506

313,207

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,500

Other creditors

287,600

236,150

287,600

241,650

The bank loan relates to a government supported bounce back loan.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

15,483,809

A Ordinary

£0.00001

155

156

2,068,561

C Ordinary

£0.00001

21

21

176

177

The A Ordinary and C Ordinary shares both have full voting and dividend rights depending on resolutions made at directors meetings.

The A Ordinary shareholders are entitled pari passu to participate in a distribution arising from winding up the company.

The C Ordinary shareholders are entitled to the better of pari passu non-participating return of 1X the amount paid or credited as paid for those shares and pro rata rights in proportion to the total number of ordinary shares.

During the year 120,930 A Ordinary shares were cancelled.